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Archive: January, 2024

Posts in January, 2024

Kerala High Court Grants Relief: GSTR-3B Return Rectification Allowed

January 10, 2024 4089 Views 0 comment Print

Explore recent Kerala High Court judgment allowing GSTR-3B rectification. Learn about the case, common filing mistakes, and insights on rectification procedures for taxpayers.

Reopening Completed Assessment Requires Incriminating Material under IT Act Section 132

January 10, 2024 1302 Views 0 comment Print

Delhi High Court rules assessment can be reopened only with incriminating material found during Section 132 search. Details on Shyam Sunder Jindal vs ACIT case.

Section 8 Company: Incorporation, Privileges and Exemptions

January 10, 2024 8290 Views 0 comment Print

Learn about Section 8 Company, its unique features under the Companies Act, 2013, incorporation process, and privileges/exemptions. Explore the benefits and legal aspects.

SC Affirms High/Session Courts’ Power to Grant Anticipatory Bail Across State Borders

January 10, 2024 900 Views 0 comment Print

Supreme Court, in a groundbreaking verdict in Priya Indoria vs. State of Karnataka, asserts the authority of High Courts to provide anticipatory bail, even if the FIR is lodged in a different state. Delve into the details of the case, the court’s rationale, and the far-reaching implications of this significant decision.

GST: Madras HC directs re-adjudication as order uploaded was not detailed

January 10, 2024 1656 Views 0 comment Print

Madras High Court sets aside Impugned Summary Order in Ojus Power & Technologies case. Details on missing order and re-adjudication. Legal insights.

Calcutta HC set aside Show Cause Notice issued Without Due Application of mind

January 10, 2024 4203 Views 0 comment Print

Calcutta High Court sets aside show cause notice in Diamond Beverages case, emphasizing the necessity of thorough examination and due application of mind.

Bombay HC allows Rectification of GSTR-1 Post due-date: A Landmark Ruling

January 10, 2024 4773 Views 1 comment Print

Explore the impact of Bombay High Court’s landmark ruling allowing GSTR-1 rectification post-due date. Insights on the case, implications, and the future of GST compliance.

FAQs on IFSC Insurance Intermediary Offices (IIIOs)

January 10, 2024 1836 Views 0 comment Print

Explore IFSCA’s updated FAQs on Insurance Intermediary Offices (IIIO) regulations. Learn about eligibility, registration, operations, and more. Updated as of January 10, 2024.

Dept Disallows ITC in GSTR-3B for invoices not figuring in GSTR-2A

January 10, 2024 2925 Views 0 comment Print

Explore the disallowance of Input Tax Credit in GSTR-3B due to invoices not in GSTR-2A. Understand circulars 183 and 193, legal cases, and the impact on taxpayers.

CESTAT Chennai Reduces Fine in Kiwi Fruit Re-export Delay Case

January 10, 2024 660 Views 0 comment Print

Huge loss as Kiwi fruit re-export order delayed; CESTAT Chennai reduces redemption fine in Ram Prasath vs Commissioner of Customs case. Full text of CESTAT Chennai order.

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